General information about company |
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|---|---|---|---|
| Scrip Code | 544264 | ||
| NSE Symbol | DIFFNKG | ||
| MSEI Symbol | NOTLISTED | ||
| ISIN | INE184O01015 | ||
| Name of company | DIFFUSION ENGINEERS LIMITED | ||
| Type of company | Main Board | ||
| Class of security | Equity | ||
| Date of start of financial year | 01-Apr-2025 | ||
| Date of end of financial year | 31-Mar-2026 | ||
| Date of board meeting when results were approved | 12-Aug-2025 | ||
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 07-Aug-2025 | ||
| Description of presentation currency | INR (in Actuals) | ||
| Reporting Type | Quarterly | ||
| Reporting Quarter | First quarter | ||
| Nature of report standalone or consolidated | Consolidated | ||
| Whether results are audited or unaudited for the quarter ended | Unaudited | ||
| Whether results are audited or unaudited for the Year to date for current period ended/year ended | |||
| Segment Reporting | Single segment | ||
| Description of single segment | Welding Fabrication Technology and Engineering | ||
| Start date and time of board meeting | 12-Aug-2025 16:34:00 | ||
| End date and time of board meeting | 12-Aug-2025 17:48:00 | ||
| Whether cash flow statement is applicable on company | |||
| Type of cash flow statement | |||
| Declaration of unmodified opinion or statement on impact of audit qualification | Not applicable | ||
Financial Results Ind-AS |
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|---|---|---|---|
| Particulars | 3 months/ 6 months ended (dd-mm-yyyy) | Year to date figures for current period ended (dd-mm-yyyy) | |
| A | Date of start of reporting period | 01-Apr-2025 | |
| B | Date of end of reporting period | 30-Jun-2025 | |
| C | Whether results are audited or unaudited | Unaudited | |
| D | Nature of report standalone or consolidated | Consolidated | |
| Part I | Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column. | ||
| 1 | Income | ||
| Revenue from operations | 806650000 | ||
| Other income | 54890000 | ||
| Total income | 861540000 | ||
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 340900000 | |
| (b) | Purchases of stock-in-trade | 40810000 | |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 47040000 | |
| (d) | Employee benefit expense | 114940000 | |
| (e) | Finance costs | 3200000 | |
| (f) | Depreciation, depletion and amortisation expense | 16230000 | |
| (f) | Other Expenses | ||
| 1 | Other expenses | 58650000 | 58650000 |
| 2 | Manufacturing expenses | 98500000 | 98500000 |
| Total other expenses | 157150000 | ||
| Total expenses | 720270000 | ||
| 3 | Total profit before exceptional items and tax | 141270000 | |
| 4 | Exceptional items | 0 | |
| 5 | Total profit before tax | 141270000 | |
| 6 | Tax expense | ||
| 7 | Current tax | 26670000 | |
| 8 | Deferred tax | 5730000 | |
| 9 | Total tax expenses | 32400000 | |
| 10 | Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement | 0 | |
| 11 | Net Profit Loss for the period from continuing operations | 108870000 | |
| 12 | Profit (loss) from discontinued operations before tax | 0 | |
| 13 | Tax expense of discontinued operations | 0 | |
| 14 | Net profit (loss) from discontinued operation after tax | 0 | |
| 15 | Share of profit (loss) of associates and joint ventures accounted for using equity method | 13770000 | |
| 16 | Total profit (loss) for period | 122640000 | |
| 17 | Other comprehensive income net of taxes | -450000 | |
| 18 | Total Comprehensive Income for the period | 122190000 | |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 121920000 | ||
| Total profit or loss, attributable to non-controlling interests | 720000 | ||
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 121450000 | ||
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 740000 | ||
| 21 | Details of equity share capital | ||
| Paid-up equity share capital | 374260000 | ||
| Face value of equity share capital | 374.26 | ||
| 27 | Details of debt securities | ||
| 22 | Reserves excluding revaluation reserve | ||
| 23 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings (loss) per share from continuing operations | 3.26 | ||
| Diluted earnings (loss) per share from continuing operations | 3.26 | ||
| ii | Earnings per equity share for discontinued operations | ||
| Basic earnings (loss) per share from discontinued operations | 0 | ||
| Diluted earnings (loss) per share from discontinued operations | 0 | ||
| ii | Earnings per equity share | ||
| Basic earnings (loss) per share from continuing and discontinued operations | 3.26 | ||
| Diluted earnings (loss) per share from continuing and discontinued operations | 3.26 | ||
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
Disclosure of notes on financial results |
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|---|---|---|---|
| Textual Information(1) | Notes to Unaudited Consolidated Financial Results for the quarter ended 30th June 2025: n n1.These unaudited consolidated financial results relate to Diffusion Engineers Limited (the Company), its Subsidiaries (together the Group), and Associates are prepared by applying Ind AS 110 - Consolidated Financial Statements, and Ind AS 28 - Investments in Associates and Joint Ventures and other Ind AS prescribed under Section 133 of the Companies Act, 2013, other accounting principles generally accepted in India, and in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. n n2.The above unaudited consolidated financial results for the quarter ended 30th June 2025 in respect of Diffusion Engineers Limited have been reviewed by the Audit Committee and approved by the Board of Directors of the Company at their meetings held on 11th August 2025 and 12th August 2025, respectively. The Statutory Auditors have carried out limited review of the financial results for the quarter ended 30th June 2025. n n3.The figures for the quarter ended 31st March 2025 represent the derived figures between the consolidated audited figures in respect of the full financial year ended 31st March 2025 and the consolidated unaudited year-to-date figures up to 31st December 2024, being the date of the end of third quarter of the financial year, which were subjected to a limited review by the statutory auditor of the Company. n n4.The Company has one reportable segment Welding Fabrication Technology and Engineering which includes Manufacturing, Trading and Job Work. n n5.During the quarter ended 30th June 2025, the Company has received dividend of USD 5,90,000 from its wholly owned subsidiary - Diffusion Engineers Singapore Pte. Ltd., which has been eliminated while consolidating the above financial result as per IND-AS 110. n n6.The figures of previous periods / year are reclassified, regrouped and rearranged wherever necessary so as to make them comparable with current period's figures. n | ||
Remarks |
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| Debt equity ratio | |
| Debt service coverage ratio | |
| Interest service coverage ratio | |
Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results |
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|---|---|---|---|---|---|---|---|
| Particulars | 3 months/ 6 month ended (dd-mm-yyyy) | Year to date figures for current period ended (dd-mm-yyyy) | |||||
| Date of start of reporting period | 01-Apr-2025 | ||||||
| Date of end of reporting period | 30-Jun-2025 | ||||||
| Whether accounts are audited or unaudited | Unaudited | ||||||
| Nature of report standalone or consolidated | Consolidated | ||||||
| 1 | Segment Revenue (Income) | ||||||
| (net sale/income from each segment should be disclosed) | |||||||
| Total Segment Revenue | |||||||
| Less: Inter segment revenue | |||||||
| Revenue from operations | |||||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| Total Profit before tax | |||||||
| i. Finance cost | |||||||
| ii. Other Unallocable Expenditure net off Unallocable income | |||||||
| Profit before tax | |||||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| Total Segment Asset | |||||||
| Un-allocable Assets | null | null | |||||
| Net Segment Asset | null | null | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| Total Segment Liabilities | |||||||
| Un-allocable Liabilities | null | null | |||||
| Net Segment Liabilities | null | null | |||||
| Disclosure of notes on segments | |||||||
Other Comprehensive Income |
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|---|---|---|---|
| Particulars | 3 months/ 6 months ended (dd-mm-yyyy) | Year to date figures for current period ended (dd-mm-yyyy) | |
| A | Date of start of reporting period | 01-Apr-2025 | |
| B | Date of end of reporting period | 30-Jun-2025 | |
| C | Whether results are audited or unaudited | Unaudited | |
| D | Nature of report standalone or consolidated | Consolidated | |
| Other comprehensive income [Abstract] | |||
| 1 | Amount of items that will not be reclassified to profit and loss | ||
| 1 | Remeasurements of the defined benefit plans | 110000 | 110000 |
| Total Amount of items that will not be reclassified to profit and loss | 110000 | ||
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 30000 | |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Foreign currency translation of foreign operations | -530000 | -530000 |
| Total Amount of items that will be reclassified to profit and loss | -530000 | ||
| 4 | Income tax relating to items that will be reclassified to profit or loss | 0 | |
| 5 | Total Other comprehensive income | -450000 | |